Louva Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Louva Consulting
Largest movements
- Receivables within one year +€97,087
up €97,087 (+673%), from €14,419 to €111,506
of which Trade receivables: +€97,087
- Cash -€21,364
down €21,364 (-27.1%), from €78,877 to €57,514
mainly Receivables within one year (-€97,087) and Other debts (-€54,965)
- Tangible fixed assets -€8,213
down €8,213 (-30.0%), from €27,339 to €19,126
of which Furniture and vehicles: -€7,620
- Profit (loss) carried forward +€107,292
up €107,292 (+53.6%), from €200,000 to €307,292
- Other debts -€54,965
down €54,965 (-67.7%), from €81,244 to €26,279
- Tax, wage and social debts +€16,103
up €16,103 (+54.7%), from €29,454 to €45,557
- Gross operating margin +€116,639
up €116,639 (+142%), from €81,968 to €198,607
- Taxes +€30,033
up €30,033 (+144%), from €20,794 to €50,826
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,367 | €383,312 | +€68,945 | +21.9% |
| Fixed assets | 21/28 | €221,070 | €212,858 | -€8,213 | -3.7% |
| Tangible fixed assets | 22/27 | €27,339 | €19,126 | -€8,213 | -30.0% |
| Furniture and vehicles | 24 | €23,753 | €16,132 | -€7,620 | -32.1% |
| Other tangible fixed assets | 26 | €3,586 | €2,994 | -€592 | -16.5% |
| Financial fixed assets | 28 | €193,732 | €193,732 | = | 0.0% |
| Current assets | 29/58 | €93,297 | €170,454 | +€77,158 | +82.7% |
| Amounts receivable within one year | 40/41 | €14,419 | €111,506 | +€97,087 | +673% |
| Trade receivables | 40 | €14,419 | €111,506 | +€97,087 | +673% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €78,877 | €57,514 | -€21,364 | -27.1% |
| Deferred charges and accrued income | 490/1 | €0 | €1,434 | +€1,434 | |
| Total equity and liabilities | 10/49 | €314,367 | €383,312 | +€68,945 | +21.9% |
| Equity | 10/15 | €203,500 | €310,792 | +€107,292 | +52.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,000 | €307,292 | +€107,292 | +53.6% |
| Amounts payable | 17/49 | €110,867 | €72,521 | -€38,346 | -34.6% |
| Amounts payable within one year | 42/48 | €110,867 | €71,983 | -€38,884 | -35.1% |
| Trade debts | 44 | €169 | €148 | -€21 | -12.6% |
| Suppliers | 440/4 | €169 | €148 | -€21 | -12.6% |
| Taxes, remuneration and social security | 45 | €29,454 | €45,557 | +€16,103 | +54.7% |
| Taxes | 450/3 | €29,454 | €45,557 | +€16,103 | +54.7% |
| Other amounts payable | 47/48 | €81,244 | €26,279 | -€54,965 | -67.7% |
| Accrued charges and deferred income | 492/3 | - | €537 | +€537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,577 | €9,004 | +€427 | +5.0% |
| Other operating charges | 640/8 | €550 | €497 | -€54 | -9.8% |
| Non-recurring operating charges | 66A | €0 | €233 | +€233 | |
| Gross operating margin | 9900 | €81,968 | €198,607 | +€116,639 | +142% |
| Operating profit (loss) | 9901 | €72,840 | €188,873 | +€116,033 | +159% |
| Financial income | 75/76B | €445 | €0 | -€445 | -100% |
| Recurring financial income | 75 | €445 | €0 | -€445 | -100% |
| Financial charges | 65/66B | €135 | €755 | +€620 | +460% |
| Recurring financial charges | 65 | €135 | €755 | +€620 | +460% |
| Profit (loss) for the period before taxes | 9903 | €73,150 | €188,118 | +€114,968 | +157% |
| Income taxes | 67/77 | €20,794 | €50,826 | +€30,033 | +144% |
| Profit (loss) for the period | 9904 | €52,357 | €137,292 | +€84,935 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €52,357 | €137,292 | +€84,935 | +162% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.